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2024 (1) TMI 758 - HC - Income TaxValidity of reopening assessment order concluding assessee did not submit a reply to notice - As submitted petitioner was called upon to submit a reply thereto - According to the petitioner, the e-filing portal did not include a tab for the submission of an online reply. Consequently, the petitioner submitted the reply physically on 01.06.2022 and obtained an acknowledgment from the office of the ACIT - HELD THAT:- The documents on record include the reply dated 01.06.2022 of the petitioner to notice dated 23.05.2022. The said reply also bears acknowledgment dated 01.06.2022 of the relevant Income Tax Office. A subsequent reply dated 02.06.2022 is also on record and, likewise, the said reply also bears acknowledgment dated 02.06.2022 of the relevant office. In light of these documents, the conclusion to the effect that the assessee did not file a reply to notice dated 22.05.2022 is contrary to the documents on record. Therefore, the said order cannot be sustained. For reasons set out above, this writ petition is allowed by quashing impugned order dated 30.07.2022 and the notices issued pursuant thereto. As a corollary, the matter is remanded for reconsideration.
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